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Table of contents
Table of contents ........................................................................................................................ 2
Table of figures .......................................................................................................................... 4
Copyright .................................................................................................................................... 6
1
Financial accounting in SAP ERP ...................................................................................... 7
1.1 Unit objectives financial accounting in SAP ERP ................................................... 7
1.2 Scenario ....................................................................................................................... 8
2
Financial accounting with SAP ERP ................................................................................ 10
2.1 Theory Duties in financial accounting.................................................................... 10
2.1.1 Integration of G/L accounts in financial accounting .......................................... 11
2.1.2 Financial accounting versus management accounting ....................................... 12
2.2 Theory Organizational levels in financial accounting ............................................ 14
2.2.1 Company codes .................................................................................................. 14
2.2.2 Business areas .................................................................................................... 14
2.2.3 Controlling area .................................................................................................. 15
2.3 Practical application Organizational levels in financial accounting ....................... 17
2.3.1 Definition: Customizing ..................................................................................... 17
2.3.2 Organizational structures in accounting ............................................................. 20
2.3.3 Questions ............................................................................................................ 20
2.3.3.1
Currency in company code 1000 ................................................................ 21
2.3.3.2
Cross-company code cost accounting ......................................................... 22
2.3.3.3
Fiscal year variant ....................................................................................... 23
2.3.3.4
Operating concern ....................................................................................... 24
2.3.3.5
Cost center accounting ................................................................................ 25
2.4 Theory General ledger accounting ......................................................................... 26
2.4.1 Chart of accounts ................................................................................................ 26
2.4.1.1
Chart of account assignment ....................................................................... 26
2.4.1.2
G/L account master record .......................................................................... 27
2.4.1.3
Account groups for G/L accounts ............................................................... 28
2.4.1.4
Reconciliation accounts and sub-ledgers .................................................... 28
2.4.2 Advantages of the new general ledger in the SAP ERP system ......................... 29
2.4.2.1
Advantages in detail: Extended data structure ............................................ 30
2.4.2.2
Advantages in detail: Document splitting (online split) ............................. 30
2.4.2.3
Advantages in detail: Real-time integration FI CO ............................... 32
2.4.2.4
Advantages in detail: Parallel accounting ................................................... 33
2.4.3 G/L account posting ........................................................................................... 34
2.4.3.1
Posting key .................................................................................................. 35
2.4.3.2
Account data ............................................................................................... 35
2.5 Practical application general ledger ........................................................................ 37
2.5.1 Chart of accounts ................................................................................................ 37
2.5.1.1
Display the chart of accounts ...................................................................... 38
2.5.1.2
Assign the chart of accounts ....................................................................... 38
2.5.1.3
Displaying the accounts of the chart of accounts ........................................ 39
2.5.2 G/L accounts ...................................................................................................... 40
2.5.2.1
Create a G/L account................................................................................... 40
2.5.2.2
Create G/L account in a company code ...................................................... 40
2.5.2.3
Enter G/L account document ...................................................................... 41
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/Dipl.-Wirt.-Inf. Taymaz Khatami
Table of figures
Figure 1: Process overview: Financial accounting ..................................................................... 9
Figure 2: Duties in financial accounting .................................................................................. 11
Figure 3: Integration of G/L accounts in financial accounting ................................................ 12
Figure 4: Financial accounting versus managerial accounting ................................................ 13
Figure 5: Company codes ......................................................................................................... 14
Figure 6: Business areas ........................................................................................................... 15
Figure 7: Organizational levels ................................................................................................ 15
Figure 8: Controlling area ........................................................................................................ 16
Figure 9: Process overview: Customizing of the companys structure in FI and CO .............. 17
Figure 10: IMG - Step 1: SAP system screenshot .................................................................... 18
Figure 11: IMG - Step 2: SAP system screenshot .................................................................... 18
Figure 12: Implementation guide - customizing menu: SAP system screenshot ..................... 19
Figure 13: Relationship of customizing and easy access menu; Rimmelspacher (2004) ........ 19
Figure 14: Organizational structures in accounting; Rimmelspacher (2004)........................... 20
Figure 15: No authorization: SAP system screenshot .............................................................. 20
Figure 16: Company code - Step 1: SAP system screenshot ................................................... 21
Figure 17: Company code - Step 2: SAP system screenshot ................................................... 21
Figure 18: Controlling area - Step 1: SAP system screenshot ................................................. 22
Figure 19: Controlling area - Step 2: SAP system screenshot ................................................. 22
Figure 20: Controlling area - Step 3: SAP system screenshot ................................................. 23
Figure 21: Controlling area Step 1: SAP system screenshot ................................................. 23
Figure 22: Controlling area Step 2: SAP system screenshot ................................................. 24
Figure 23: Operating concern - Step 1: SAP system screenshot .............................................. 24
Figure 24: Cost center accounting - Step 1: SAP system screenshot ....................................... 25
Figure 25: Cost center accounting - Step 2: SAP system screenshot ....................................... 25
Figure 26: Chart of accounts .................................................................................................... 26
Figure 27: Chart of account assignment ................................................................................... 27
Figure 28: G/L account master record ...................................................................................... 27
Figure 29: Account groups for G/L accounts ........................................................................... 28
Figure 30: Reconciliation accounts and sub-ledger ................................................................. 29
Figure 31: Advantages of the new general ledger .................................................................... 29
Figure 32: Extended data structure ........................................................................................... 30
Figure 33: Document splitting (1) (online split) ...................................................................... 31
Figure 34: Document splitting (2) (online split) ...................................................................... 32
Figure 35: Real-time integration FI - CO ................................................................................. 33
Figure 36: Parallel accounting.................................................................................................. 34
Figure 37: G/L account posting ................................................................................................ 34
Figure 38: Posting key.............................................................................................................. 35
Figure 39: Account data ........................................................................................................... 36
Figure 40: Process overview: General ledger accounting ........................................................ 37
Figure 41: INT chart of accounts: SAP system screenshot ...................................................... 38
Figure 42: Chart of accounts INT: SAP system screenshot ..................................................... 39
Figure 43: Enter G/L account document: SAP system screenshot........................................... 42
Figure 44: Display balance in general ledger: SAP system screenshot ................................... 43
Figure 45: The vendor master record ....................................................................................... 44
Figure 46: Procurement process from an accounting point of view......................................... 45
Figure 47: Integration with materials management .................................................................. 45
Figure 48: Vendor invoice and credit memo ............................................................................ 46
Figure 49: Elements of the payment process ........................................................................... 47
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami
Copyright
-
This document is mostly based on publications for the TERP10 course mySAP ERP
integrated business processes those parts are subject to the copyright of SAP AG.
All figures used within this course are created in the style of TERP10, if not labeled
else wise. Those parts are subject to the copyright of SAP AG.
All screenshots used within this document, even if displayed in extracts, are subject to
the copyright of SAP AG.
Distribution and reproduction of this document or parts of this document in any
form is prohibited without the written permission of Prof. Dr. Heimo H.
Adelsberger, Dipl.-Wirt.-Inf. Pouyan Khatami, and Dipl.-Wirt.-Inf. Taymaz
Khatami.
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/Dipl.-Wirt.-Inf. Taymaz Khatami
1.2 Scenario
In the practical application section of this unit, you will focus on the enterprise structures of
financial accounting and controlling in customizing. Consequently, you will get a short
overview of the chart of accounts. Tasks related to the chart of accounts are predominantly
carried out in customizing (IMG: implementation guide) of the SAP ERP system even if it
belongs to the general ledger topic-wise. Moreover, you will create an impersonal account in
the general ledger and carry out postings to this account.
In the accounts payable section, you will enter an invoice from your vendor and trigger the
automatic payment of the open item. In account receivable, you will focus on credit
management. At this point, you will also access the SD module. In asset accounting, you will
enter a new asset and take a look at its posting and depreciation in the asset explorer. Finally,
you will deal with the balance sheet and profit and loss statement of your company.
In the following figure, you can see the entire process that you will deal with independently in
the practical application section of this unit using the SAP ERP system. Except for the
enterprise structures in customizing and entering a sales order, you will focus exclusively on
the functional area financial accounting.
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Generally, business areas are independent of company codes, i.e., you can post to them from
all company codes. For example, the following figure shows the business areas mechanical
engineering, plant engineering and automotive used commonly by different company codes
(USA, Canada, and Mexico).
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During this chapter, you should answer the following questions. Answering these questions is
supposed to increase your learning progress.
1. Which currency is assigned to company code 1000?
2. Is there cross-company code cost accounting in controlling area 1000?
3. Which company codes are assigned to controlling are 1000? List five of them.
4. What is a fiscal year variant?
5. Which fiscal year variant is assigned to controlling area 1000?
6. Which operating concern is assigned to controlling area 1000?
7. Can you carry out cost center accounting in controlling area 1000?
To answer these questions, go to customizing in the SAP ERP system.
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Figure 13: Relationship of customizing and easy access menu; Rimmelspacher (2004)
Settings in customizing determine the functionalities in the SAP easy access menu.
Consequently, you can determine all basic data and structures in customizing. Thus, you
can find the information regarding the organizational structure relevant for answering the
questions above there.
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As you can see from the figure above, the company codes 1, 2 and 3 use the same operational
chart of accounts. The operational chart of accounts is used by FI and CO commonly, i.e.,
primary cost and revenue elements in CO are revenue and expense accounts in FI
simultaneously. Consequently, a controlling area takes over the chart of accounts of the
assigned company codes. In cross-company code cost accounting (e.g., common product
controlling across several company codes), controlling area and all assigned company codes
must use the same chart of accounts.
2.3.3 Questions
Coming back to answering the questions: All tasks in this part of the case study start in
customizing. Since you are already experienced in SAP customizing from the previous case
studies, you are supposed to process the questions independently. You will find an approach
to solve each task at its end that you can use if necessary.
Due to restrictions of your account, you do not need to worry about, for example, unintended
momentous changes to the IDES group, since you are authorized to read, but you do not have
a writing authorization.
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2.4.2 Advantages of the new general ledger in the SAP ERP system
The new general ledger contains functions to unify the conventional general ledger with the
special ledgers components.
Note: Despite the new functionality, the GUI for data entry and postings are almost identical
to the previous release.
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To ensure a continuous split of the segment characteristic, document split must be activated.
Continuous segmentation means that each document for an activated entity comes to the
balance 0 position. In addition to segmentation, inheritance of a segment to the lines vendor
and tax of the document is displayed.
The online split (and inheritance) replaces the period-end activities balance sheet
adjustment (report SAPF180, perform balance sheet adjustment) and profit and loss
adjustment (report SAPF181, perform P/L adjustment).
Document split is carried out using post processing processes as well, e.g., numbers, cash
discount received, and cash discount paid are distributed to entities according to the amount of
the original expense account posting.
Customers invoices are processed the same way, i.e., revenues are distributed to different
entities.
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In the work template section, screen variants, account assignment templates, or held
documents can be selected as reference. A held document is a document that a user
saved but that was not posted, yet. The document will be completed and posted later.
Header data are valid for the entire document, for example, the booking date and the
document type. Some header data are only available in display format only or they are
hidden by the user using editing options.
In the line item information section, line items for the document are recorded.
In the information section, debit and credit amounts of the document are displayed.
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At this point, you can maintain general control parameters for the chart of accounts. For
example, G/L accounts in the INT chart of accounts have a maximum length of ten digits. In
the G/L accounts of the present chart of accounts, you can also enter additional information
such as an enterprise account number. The system checks whether the enterprise account
number exists in the enterprise chart of accounts. If a chart of account structure is given, for
example, due to national requirements, you can define an enterprise chart of accounts. All
accounts contain an enterprise account number that is the same for equivalent accounts in
different charts of accounts. The definition of balance sheet and P/L statement from an
enterprise point of view can then be carried out using the enterprise account number, as
opposed to individual computation per country. For example, the enterprise chart of accounts
CONS is here assigned to chart of accounts INT.
2.5.1.2 Assign the chart of accounts
Check the assignment of chart of accounts INT to company code.
IMG Financial Accounting (new) General Ledger Accounting (new) Master Data
G/L Accounts Preparations
Assign Company Code to Chart of Accounts
Check whether the INT chart of accounts is assigned to company code 1000. The INT chart of
accounts should be entered in the chart of accounts column. You should see that the INT chart
of accounts is assigned to several company codes. This only means that all these company
codes use the same account scheme. For the definition of G/L accounts in the chart of
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Maintain Controlling
Look for controlling area 1000 and double-click the entry. You can see here as well that the
INT chart of accounts was assigned. Next, focus on the chart of accounts in more detail.
2.5.1.3 Displaying the accounts of the chart of accounts
To check which accounts are included in the INT chart of accounts, display the chart of
accounts report. Therefore, go back to the SAP easy access menu and choose
Information System Accounting Financial Accounting General Ledger Chart
of Accounts (transaction F.10)
Enter INT in the chart of accounts field and choose execute. The system displays all G/L
accounts of the INT chart of accounts.
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Look for account 140000 (domestic customer receivables). In the procurement process and
sales order management case studies, you already heard about the subledgers. This account is
a reconciliation account in the general ledger for customer accounts receivables. This account
records all changes regarding money values (receivables and liabilities) for all customers in
the general ledger. For example, if customer-999 claims 10000 Euro, then this amount is
recorded in customer account cutomer-999 (the customer master record is the corresponding
account in the customer sub-ledger as well). This amount is simultaneously recorded in the
general ledger on account 140000. Account 140000 is the standard reconciliation account in
the SAP INT chart of accounts for customers and is entered in the customer master record
when creating the customer in the reconciliation account field. Of course, you can use other
accounts as reconciliation accounts as well or create own accounts.
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461xyy
1000
current fiscal year
no entry
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In work templates, you can choose screen variants, account assignment templates, or
held documents as reference.
In the header and vendor data, document header data and vendor line items are
recorded.
In the line item information, the G/L line items for the document are entered.
In the information area, the document balance and vendor information are displayed.
Using this transaction, you can also create documents in different currencies. The foreign
currency amount is converted in the local currency using defined exchange rates.
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Plan a proposal run by choosing the proposal button. Immediately start the program.
6. Choose start immediately.
7. Schedule the payment run by pressing Enter.
8. Update the status
. The status should now be payment proposal has been
created.
To monitor the payment program run, choose the status symbol from the symbol bar. When
the system displays the message that the program is closed, continue processing.
Display the payment proposal
1. Select the display proposal button
.
2. The system displays a created check for the vendor.
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Note: In case the system does not display any payments or only the exception list, you
made a mistake at some point. To find the mistake, call up the initial screen and select the
proposal protocol by choosing display proposal protocol. Delete the proposal (Edit
Proposal Delete) and remove the mistake. Start the payment proposal again. Repeat
the procedure until payments are displayed in the proposal.
3. Return to the status tab.
Select the pay run option from the symbol bar and then choose the immediate start of the
program.
1. Select schedule payment run
2. Choose immediate start.
3. Choose Enter.
The document is posted directly. Thus, a document is created recording the payment
transaction. Update using the status button until you receive the system message that postings
were created and completed.
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Was the originally open item cleared? Which document type is the new payment
item?
List the answer on your data sheet.
______________________________________________________________________
______________________________________________________________________
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50xyy
1000
select
select
500000
100000
EUR
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Data for credit control area 1000: A credit limit of 10000 Euro in credit control area 1000 is
supposed to be entered for the customer. Assign the customer to the risk class for customers
with low risk (001) and to the corresponding credit representative group (001).
5. Enter the following status data:
a. Credit limit
b. Risk category
c. Credit rep. group
6. Save your entries.
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1000
001
50xyy
This is how you can manually release documents blocked by the system for further
processing.
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current date
current date
31 (invoice)
1000
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38500
3500
1I (income tax 10%)
70 (assets debit)
your asset number
100 (external acquisition)
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Even if the new general ledger is active, you can create the balance sheet and the P&L
statement using the classic program RFBILA00 it is still available from the information
system for the general ledger in the SAP easy access menu.
General Ledger Reports (new) Financial Statement/Cash Flow General
Actual/Actual Comparisons Financial Statement
Commonly used program variants can be saved for time efficiency reasons to call them up
again quickly.
The new feature of RFBILA00 is that you can select the ledger from the selection screen, for
which the analysis is supposed to be run.
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Figure 79: Process overview: Balance sheet and profit & loss statement
461xyy
1000
2. Choose change
.
3. Select
.
4. In the select financial statement dialog, enter the financial statement version INT.
Confirm with Enter.
5. You can now see the financial statement version INT. This is a standard version in
SAP for entering all accounts of the INT chart of accounts. For example, when you
are running a balance sheet/P&L statement report, all accounts from the INT chart of
accounts are listed according to this structure in the balance sheet or P&L statement. If
you, for example, do not assign your newly created G/L account to a respective node,
it is displayed in the report under node 8000000 (unassigned accounts).
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1000
INT
current fiscal year
current period
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Figure 82: Balance sheet and P&L statement report: SAP system screenshot
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami
3 Completion
Congratulations! You completed the financial accounting case study.
The subsequent case studies are based on the results of this case study. In case your data
differs from the description in the script, please contact your tutor prior to processing another
case study.
In the case study financial accounting in SAP ERP, you learned about the functional area
financial accounting.
Finally, please submit the carefully completed data sheet to your tutor (use support email
address) for the case study financial accounting.
Please comply with the naming rules. Non-compliant data sheets will not be accepted; i.e. rename the document that you downloaded from this courses download area as follows:
08-FinancialAccounting-xyy-zzz-surname.doc
Thereby, you need to replace xyy with your user number without the WIP and without the
hyphen (WIPx-yy) and replace zzz with the number of the client you are working on.
Example:
Your name is Max Mustermann, you are working on client 901, and your user number is
WIP9-99. Then, name the document as follows:
08-FinancialAccounting-999-901-Mustermann.doc
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami
4 Reflections
4.1 Questions
1.
Fill the blanks and answer the questions below to test your knowledge of organizational
levels.
A _________________ is the smallest organizational unit for which a complete selfcontained set of books can be executed.
A company code is assigned to _________________ controlling area.
A _________________ is the organizational entity for which balance sheets as well as
profit and loss statements can be executed across company codes covering a companys main
areas of operation.
2.
3.
4.
List the three areas of a credit management master record.
________________________
________________________
________________________
5.
Determine whether this statement is true or false.
Reconciliation accounts can be posted to directly.
___________________________________________________________________________
6.
7.
Determine whether this statement is true or false.
When a transaction is posted in FI, it automatically appears on the balance sheet.
___________________________________________________________________________
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami
9.
When the billing document is created in sales and distribution, an accounting document
that debits the _____________________ and credits _____________________ is
automatically created.
10. What are the carious acquisitions and retirements that can be posted in asset accounting?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami
6. The financial statement version determines the structure of a balance sheet and income
statement as far as which accounts map to which line items on the report.
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami
9. When the billing document is created in sales and distribution, an accounting document
that debits the customer and credits revenue is automatically created.
10. What are the various acquisitions and retirements that can be posted in asset accounting?
(1) Without a vendor or purchase order, the offsetting entry is made to a GL clearing account,
(2) to a vendor, but without reference to a purchase order and (3) via MM by creating a
purchase order.
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Copyright Prof. Dr. Heimo H. Adelsberger/Dipl.-Wirt.-Inf. Pouyan Khatami
/Dipl.-Wirt.-Inf. Taymaz Khatami